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NY K89964




November 9, 2004

CLA-2-62:RR:NC:TA:357 K89964

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020; 6201.93.3511

Ms. Brigitte Letendre
Bombardier Recreational Products, Inc.
565 de la Montagne St.
Valcourt, Quebec
Canada JOE 2LO

RE: The tariff classification of a snowmobile jacket set from Indonesia

Dear Ms. Letendre:

In your letter dated October 1, 2004, on behalf of BRP US, Inc., you requested a classification ruling. A sample was submitted.

The item in question, style 440366, is a snowmobile jacket with a removable liner that can be worn as a separate garment. The outer jacket has a shell made from a woven nylon fabric with a visible polyurethane coating on the inner surface. The jacket has a full front opening with a zipper closure that extends to the top of the collar, a storm flap, long sleeves with elasticized cuffs and tabs, a partially elasticized waistband with tabs, zippered pockets at the waist, various patches on the body and sleeves, a lining quilted to a light batting and inserted pads in the center of the back and on the underside of the sleeves.

Zipped into the outer jacket is a second jacket that can be worn with it for extra warmth or by itself. This jacket has a shell and lining of woven polyamide. The lining is quilted to a layer of polyester insulation. This jacket has a full front opening secured by a zipper closure, rib knit cuffs, collar and waistband, slant pockets at the waist and an inner zippered chest pocket. The front zipper closure also attaches this jacket to the outer jacket when the two are to be worn as a unit.

Because these items are suitable for separate use they will be classified as two garments, even though they are offered for sale together. Although your letter did not specify the gender of this jacket set, the sizing chart on the website where you offer this merchandise for sale indicates that the merchandise is made to men’s cutting specifications. Therefore, even though both men and women may wear the set, it is considered men’s for tariff classification purposes.

The applicable subheading for the outer jacket of style 440366 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the inner jacket of style 440366 will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

Both jackets of this set fall within textile category designation 634. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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